Research limitations/implications – The results are derived from a single company and activity. It was clearly demonstrated that in certain environments it is possible to significantly increase the accuracy and versatility of accounting by measuring the actual durations together with other variables. Automatic data collection methods can be used to support cost accounting in such a situation. Findings – The study illustrates that there may be significant variation in activity costs that cannot be traced with any single transaction-based driver. Data were collected from a single activity which was analysed in depth. ![]() Design/methodology/approach – An action research case study in the warehouse logistics of an electronics wholesaler. Purpose – The purpose of this paper is to examine the applicability of different drivers for assigning activity costs to products in warehouse logistics environment.
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